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SOI Tax Stats - Individual Income Tax Returns Publication 1304 (Complete Report)

 

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The Individual Complete Report Publication contains complete individual income tax data. The statistics are based on a sample of individual income tax returns, selected before audit, which represents a population of Forms 1040, 1040A, and 1040EZ, including electronic returns.

The report contains data on sources of income, adjusted gross income, exemptions, deductions, taxable income, income tax, modified taxable income, tax credits, self-employment tax, and tax payments.


Contents of the publication

  • Section 1 - Introduction and Changes in Law - In this section you will find information on filing requirements, changes in law, the 1979 income concept, and a comparison of adjusted gross income with the 1979 income concept
  • Section 2 - Description of the Sample - In this section you will find the following information concerning the sample: domain of study, sample design and selection, data capture and cleaning, method of estimation, sampling variability and confidence intervals, and table presentation.
  • Section 3: Basic Tables - The statistical tables found in this section are broken into the following groupings:
    Returns Filed and Sources of Income
    Exemptions and Itemized Deductions
    Tax Computation
  • Section 4 - Explanation of Terms - This section is designed to clarify the statistical content of this report. The definitions and explanation provide background or limitations to the titles used in the tables.
  • Table A - Selected Income and Tax Items for Selected Years, in Current and Constant 1990 Dollars

The entire publication is also available for download.

All tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

All other documents are available as PDF files. A free Adobe® reader is available for download, if needed.


Section 1: Introduction and Changes in Law
2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996

Section 2: Description of the Sample
2009 2008 2007 2006 2005 2004 2003 2002 2001 2000   1999   1998   1997   1996

Section 4: Explanation of Terms
2009   2008   2007   2006   2005   2004   2003   2002   2001   2000   1999   1998   1997   1996

Table A: Selected Income and Tax Items for Selected Years (in Current and Constant Dollars)
Classified by: Tax Years
Tax Years:

1990-2009

 

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Basic Tables:  Returns Filed and Sources of Income

Table 1.1: Selected Income and Tax Items

Classified by: Size and Accumulated Size of Adjusted Gross Income
Tax Years: 2009   2008   2007   2006   2005   2004   2003 (revised)   2002   2001    2000   1999    1998    1997    1996

Table 1.2: All Returns: Adjusted Gross Income, Exemptions, Deductions, and Tax Items
Classified by: Size of Adjusted Gross Income, Marital Status
Tax Years: 2009   2008   2007   2006   2005   2004   2003   2002   2001    2000    1999    1998    1997    1996

Table 1.3:  All Returns:  Sources of Income, Adjustments, Deductions, Credits, and Tax Items
Classified by: Marital Status
Tax Years: 2009   2008   2007   2006   2005   2004   2003   2002   2001   2000   1999    1998    1997    1996

Table 1.4:  All Returns:  Sources of Income, Adjustments, and Tax Items
Classified by: Size of Adjusted Gross Income
Tax Years: 2009   2008   2007   2006   2005   2004   2003   2002   2001    2000   1999    1998    1997    1996    1995    1994    1993

Table 1.4CV:  Coefficients of Variation for All Returns: Sources of Income, Adjustments, and Tax Items
Classified by: Size of Adjusted Gross Income
Tax Years: 2009   2008   2007   2006   2005  2004   2003   2002   2001    2000    1999    1998    1997    1996

Table 1.5:  All Returns: Sources of Income, Adjustments, and Tax Items

Classified by: Age of Taxpayer
Tax Years: 2009   2008   2007   2006                     

Table 1.6:  All Returns: Number of Returns

Classified by: Age of Taxpayer, Marital Status, and Adjusted Gross Income
Tax Years: 2009   2008                      
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Basic Tables:  Exemptions and Itemized Deductions

Table 2.1:  Returns with Itemized Deductions:  Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items

Classified by: Size of Adjusted Gross Income
Tax Years: 2009   2008   2007   2006   2005   2004   2003   2002   2001    2000   1999    1998    1997    1996    1995    1994    1993

Table 2.1CV:  Coefficients of Variation for Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items
Classified by: Size of Adjusted Gross Income
Tax Years: 2009   2008   2007   2006   2005   2004   2003

Table 2.2:  Returns with Itemized Deductions:  Sources of Income, Adjustments, Deductions, Credits, and Tax Items
Classified by: Marital Status
Tax Years: 2009   2008   2007   2006   2005   2004   2003   2002   2001   2000   1999   1998   1997   1996

Table 2.3:  All Returns:  Exemptions by Type and Number of Exemptions
Classified by: Size of Adjusted Gross Income
Tax Years: 2009   2008   2007   2006   2005   2004   2002   2001   2000   1999   1998   1997   1996

Table 2.4:  All Returns:  Exemptions by Type and Number of Exemptions
Classified by: Marital Status
Tax Years: 2009   2008   2007   2006   2005   2004   2003   2002   2001   2000   1999   1998   1997   1996

Table 2.5:  Returns with Earned Income Credit
Classified by: Adjusted Gross Income
Tax Years: 2009   2008   2007   2006   2005   2004   2003   2002   2001    2000    1999    1998    1997    1996

Table 2.6:  Returns with Itemized Deductions: Sources of Income, Adjustments, Itemized Deductions by Type, Exemptions, and Tax Items
Classified by: Age of Taxpayer
Tax Years: 2009   2008   2007   2006      
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Basic Tables:  Tax Computation


Table 3.1:  Returns with Modified Taxable Income:  Adjusted Gross Income and Tax Items

Classified by: Type of Tax Computation, Size of Adjusted Gross Income
Tax Years: 2009   2008   2007    2006   2005   2004   2003   2002   2001    2000    1999    1998    1997    1996

Table 3.1A:  Returns with Form 8615 tax computation:  Adjusted Gross Income and Tax Items

Classified by: Type of Tax Computation, Size of Adjusted Gross Income
Tax Years:       2009   2008  

Table 3.2:  Returns with Total Income Tax:  Total Income Tax as a Percentage of Adjusted Gross Income
Classified by: Size of Adjusted Gross Income
Tax Years: 2009   2008   2007   2006   2005   2004   2003   2002   2001    2000    1999    1998    1997    1996

Table 3.3:  All Returns:  Tax Liability, Tax Credits, and Tax Payments
Classified by: Size of Adjusted Gross Income
Tax Years: 2009   2008   2007   2006   2005   2004   2003   2002   2001    2000    1999    1998    1997    1996

Table 3.3CV:  Coefficients of Variation for All Returns: Tax Liability, Tax Credits, and Tax Payments
Classified by: Size of Adjusted Gross Income
Tax Years: 2009   2008   2007   2006   2005   2004  2003

Table 3.4:  Returns with Modified Taxable Income:  Tax Classified by Both the Marginal Rate and Each Rate at Which Tax Was Computed
Classified by: Tax Rate, Marital Status
Tax Years: 2009   2008   2007   2006   2005     2004   2003   2002   2001    2000    1999    1998    1997    1996

Table 3.5:  Returns with Modified Taxable Income:  Tax Generated
Classified by: Tax Rate, Size of Adjusted Gross Income
Tax Years: 2009   2008   2007   2006   2005   2004   2003   2002   2001    2000    1999    1998    1997    1996

Table 3.6:  Returns with Modified Taxable Income:  Taxable Income and Tax Classified by Each Rate at Which Tax Was Computed and by Marital Status
Classified by: Tax Rate,Marital Status
Tax Years: 2009   2008   2007   2006   2005   2004   2003     2002   2001    2000    1999    1998    1997    1996

Table 3.7:  All Returns:  Tax Liability, Tax Credits, and Tax Payments
Classified by: Age of Taxpayer
Tax Years: 2009   2008   2007   2006   

 

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Download the entire publication

Choose one of the years to download all of the tables and sections for the given year. This will download an ZIP file, which when uncompressed on your PC, will extract approximately three PDF files and 20 XLS files.

2005   2004   2003   2002   2001   2000   1999   1998   1997   1996

Choose one of the years to download the publication in a pdf for the given year.

2009   2008   2007   2006   2005

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Page Last Reviewed or Updated: January 23, 2012